PERAN CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PERAN CONSULTING
Largest movements
- Cash +€7,214
up €7,214 (+488%), from €1,478 to €8,692
mainly Net result for the year (+€17,019) and Debts after one year (+€8,106)
- Receivables within one year +€4,400
up €4,400 (+445%), from €990 to €5,389
of which Trade receivables: +€5,090
- Profit (loss) carried forward +€17,019
up €17,019, from -€16,431 to €588
- Trade debts -€14,428
down €14,428 (-99.0%), from €14,579 to €151
- Other debts -€10,025
down €10,025 (-53.3%), from €18,824 to €8,798
- Debts after one year +€8,106
new in 2025: €8,106
- Tax, wage and social debts +€5,623
up €5,623 (+363%), from €1,549 to €7,172
- Gross operating margin +€38,786
up €38,786, from -€13,092 to €25,695
- Depreciation +€2,889
up €2,889 (+105%), from €2,762 to €5,652
- Taxes +€1,373
up €1,373 (+1,380%), from €99 to €1,472
- Financial charges +€737
up €737 (+938%), from €79 to €815
- Other operating charges +€339
up €339 (+85.0%), from €399 to €738
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,521 | €32,966 | +€11,444 | +53.2% |
| Fixed assets | 21/28 | €18,190 | €17,900 | -€290 | -1.6% |
| Tangible fixed assets | 22/27 | €18,190 | €17,900 | -€290 | -1.6% |
| Plant, machinery and equipment | 23 | - | €3,073 | +€3,073 | |
| Furniture and vehicles | 24 | €18,190 | €14,827 | -€3,363 | -18.5% |
| Current assets | 29/58 | €3,331 | €15,066 | +€11,734 | +352% |
| Amounts receivable within one year | 40/41 | €990 | €5,389 | +€4,400 | +445% |
| Trade receivables | 40 | €299 | €5,389 | +€5,090 | +1,700% |
| Other amounts receivable | 41 | €690 | - | -€690 | |
| Cash at bank and in hand | 54/58 | €1,478 | €8,692 | +€7,214 | +488% |
| Deferred charges and accrued income | 490/1 | €864 | €985 | +€121 | +14.0% |
| Total equity and liabilities | 10/49 | €21,521 | €32,966 | +€11,444 | +53.2% |
| Equity | 10/15 | -€13,431 | €3,588 | +€17,019 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,431 | €588 | +€17,019 | |
| Amounts payable | 17/49 | €34,952 | €29,378 | -€5,574 | -15.9% |
| Amounts payable after more than one year | 17 | - | €8,106 | +€8,106 | |
| Financial debts | 170/4 | - | €8,106 | +€8,106 | |
| Amounts payable within one year | 42/48 | €34,952 | €21,272 | -€13,680 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,150 | +€5,150 | |
| Trade debts | 44 | €14,579 | €151 | -€14,428 | -99.0% |
| Suppliers | 440/4 | €14,579 | €151 | -€14,428 | -99.0% |
| Taxes, remuneration and social security | 45 | €1,549 | €7,172 | +€5,623 | +363% |
| Taxes | 450/3 | €1,549 | €7,172 | +€5,623 | +363% |
| Other amounts payable | 47/48 | €18,824 | €8,798 | -€10,025 | -53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,762 | €5,652 | +€2,889 | +105% |
| Other operating charges | 640/8 | €399 | €738 | +€339 | +85.0% |
| Gross operating margin | 9900 | -€13,092 | €25,695 | +€38,786 | |
| Operating profit (loss) | 9901 | -€16,253 | €19,305 | +€35,558 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +474% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +474% |
| Financial charges | 65/66B | €79 | €815 | +€737 | +938% |
| Recurring financial charges | 65 | €79 | €815 | +€737 | +938% |
| Profit (loss) for the period before taxes | 9903 | -€16,331 | €18,491 | +€34,822 | |
| Income taxes | 67/77 | €99 | €1,472 | +€1,373 | +1,380% |
| Profit (loss) for the period | 9904 | -€16,431 | €17,019 | +€33,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,431 | €17,019 | +€33,449 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.